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债务重组公司披露附注怎么写|债务重组《上海银行债务重组》
一、企业重组后债务如何处理
法律分析：企业以其全部财产承担民事责任，所以企业进行重组的，不影响企业对债务的承担，债务具体怎样处理，依据重组方案规定而定。法律依据：《中华人民共和国公司法》 第三条 公司是企业法人，有独立的法人财产，享有法人财产权。公司以其全部财产对公司的债务承担责任。有限责任公司的股东以其认缴的出资额为限对公司承担责任;股份有限公司的股东以其认购的股份为限对公司承担责任。《企业会计准则第12号——债务重组》第十四条 债权人应当在附注中披露与债务重组有关的下列信息：(一)根据债务重组方式，分组披露债权账面价值和债务重组相关损益。(二)债务重组导致的对联营企业或合营企业的权益性投资增加额，以及该投资占联营企业或合营企业股份总额的比例。第十五条 债务人应当在附注中披露与债务重组有关的下列信息：(一)根据债务重组方式，分组披露债务账面价值和债务重组相关损益。(二)债务重组导致的股本等所有者权益的增加额。
二、急需“会计债务重组”方面的中英文资料,含泪谢了...
企业会计准则第12号--债务重组 <westbank> Accounting Standards for Enterprises No. 12 - Debt Restructuring
财会[2006]第3号 <westbank> Cai Kuai [2006] No.3
第一章 总则 <westbank> Chapter I General Provisions
第一条为了规范债务重组的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of debt restructuring, and disclosing of the relevant information,.
第二条债务重组，是指在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。 <westbank> Article 2The term "debt restructuring" refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem.
第三条债务重组的方式主要包括： <westbank> Article 3The manners of debt restructuring mainly include:
（一）以资产清偿债务； <westbank> (1)The liquidation of a debt by asset;
（二）将债务转为资本； <westbank> (2)The conversion of a debt into capital;
（三）修改其他债务条件，如减少债务本金、减少债务利息等，不包括上述（一）和（二）两种方式； <westbank> (3)The modification of other terms of a debt such as deduction of principal or interest of a debt, excluding the two manners aforesaid ;
（四）以上三种方式的组合等。 <westbank> (4)A combination of the three aforesaid manners .
第二章 债务人的会计处理 <westbank> Chapter II Accounting Treatment of Debtors
第四条以现金清偿债务的，债务人应当将重组债务的账面价值与实际支付现金之间的差额，计入当期损益。 <westbank> Article 4When a debt is liquidated by cash, the debtor shall include the difference between the book value of the debt to be restructured and the actual cash payment into the current profits and losses.
第五条以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。 <westbank> Article 5When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.
转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。 <westbank> The difference between fair value of the non-cash asset transferred and its book value s
第六条将债务转为资本的，债务人应当将债权人放弃债权而享有股份的面值总额确认为股本（或者实收资本），股份的公允价值总额与股本（或者实收资本）之间的差额确认为资本公积。 <westbank> Article 6When a debt is converted into capital, the debtor shall recognize the total par value of shares, to which the creditor becomes entitled for waiver of the credit, as stock of capital (or paid-in capital) and shall recognize the difference between the total amount of the fair value of the shares and the stock of capital (or paid-in capital) as capital reserve.
重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。 <westbank> The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.
第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的
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